GSTN Enables Appeal Filing & Restoration Under Amnesty Scheme

GSTN Advisory, Dated 16-07-2025

The Goods and Services Tax Network (GSTN) has introduced two significant updates on the GST Portal to support taxpayers availing the Special Amnesty Scheme. These changes aim to facilitate the appeals process following the rejection of waiver applications and provide flexibility in restoring previously withdrawn appeals.

1. Filing Appeal Against Rejected Waiver Applications

Taxpayers whose applications for waiver—filed in Form SPL-01 or Form SPL-02—have been rejected through orders issued in Form SPL-07, can now file an appeal using Form APL-01 on the GST Portal.

• Caution Advised: Once the appeal is filed on the Portal, it cannot be withdrawn, and therefore, taxpayers are advised to exercise due caution before proceeding with the appeal filing.

2. Restoration of Withdrawn Appeals Against Original Demand Orders

The GSTN has also enabled the option to restore appeals that were earlier withdrawn against the original demand orders.

• Under the Special Amnesty Scheme, taxpayers were required to withdraw pending appeals prior to submitting a waiver application.
• If the waiver application has now been rejected (via SPL-07) and no new appeal has been filed, taxpayers can restore the previously withdrawn appeal.

3. How to Restore the Appeal

To restore the withdrawn appeal:

• Navigate to the ‘Orders’ section under the ‘Waiver Application’ case folder on the GST Portal.
• Submit the necessary undertaking to initiate the restoration process.

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